Legal analysis: individuals selling patents are not tax-free. Patent sales also need to pay a certain tax point, because patented technology can be traded like a commodity; According to the relevant regulations, personal income tax shall be levied according to the royalties obtained by individuals providing patent use rights. Where patent ownership is sold, personal income tax shall be calculated according to the income from the sale of property. The balance of sales income after deducting the cost and expenses of patent research and development is taxable income, and the taxable amount is calculated at the tax rate of 20%.
Legal basis: Article 14 of the Patent Law of People's Republic of China (PRC). Where there is an agreement on the right to apply for a patent or the exercise of the patent right, such agreement shall prevail. If there is no agreement, * * * someone can exploit the patent alone or license others to exploit it by ordinary license; Where another person is licensed to exploit the patent, the royalties collected shall be distributed among the owners.